<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY OF FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED STATEMENTS OF ASSETS AND LIABILITIES OF TELECOMMUNICATIONS INCOME FUND
X, L.P. AS OF SEPTEMBER 30, 1996, AND THE UNAUDITED STATEMENT OF OPERATIONS OF
TELECOMMUNICATION INCOME FUND X, L.P. FOR THE NINE MONTHS ENDED SEPTEMBER 30,
1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL 
STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                               23,880,005
<ALLOWANCES>                                 (612,446)
<INVENTORY>                                          0
<CURRENT-ASSETS>                            23,267,559
<PP&E>                                       2,638,226
<DEPRECIATION>                               (250,512)
<TOTAL-ASSETS>                              25,655,273
<CURRENT-LIABILITIES>                                0
<BONDS>                                      8,244,921
<COMMON>                                             0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  17,410,352
<TOTAL-LIABILITY-AND-EQUITY>                25,655,273
<SALES>                                              0
<TOTAL-REVENUES>                             2,783,244
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               834,698
<LOSS-PROVISION>                               828,182
<INTEREST-EXPENSE>                             515,880
<INCOME-PRETAX>                                604,484
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            604,484
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   604,484
<EPS-PRIMARY>                                     6.68
<EPS-DILUTED>                                     6.68